Covered on earnings, not on the basis that applies

Earnings says the dividend is covered. The denominator that fits the company says it is not.

#	Ticker	Company	Sector	Earnings	Applies	On that basis	Gap	Rating
1	LBRT	Liberty Energy	Energy	37.1%	Free cash flow	386.2%	349.1	0
2	WHR	Whirlpool	Consumer discretionary	93.6%	Free cash flow	370.4%	276.8	0
3	LEN	Lennar	Industrials	25.3%	Operating cash flow	240.3%	215.0	0
4	CKX	CKX Lands	Energy	21.1%	Free cash flow	125.2%	104.1	3
5	KO	Coca Cola	Consumer staples	67.1%	Free cash flow	165.8%	98.7	5
6	HUM	Humana	Health care	36.0%	Free cash flow	114.7%	78.7	0
7	MMM	3M	Health care	48.7%	Free cash flow	111.9%	63.2	1
8	IIIN	Insteel Industries	Materials	53.3%	Free cash flow	114.8%	61.5	6
9	APAM	Artisan Partners Asset Management	Financial services	89.6%	Free cash flow	149.8%	60.2	8
10	JBSS	Sanfilippo John B & Son	Consumer staples	76.0%	Free cash flow	130.8%	54.8	3
11	DKS	Dick'S Sporting Goods	Consumer discretionary	48.6%	Free cash flow	103.4%	54.8	3
12	NOBH	Nobility Homes	Materials	48.4%	Free cash flow	102.6%	54.2	11
13	NKE	Nike	Consumer discretionary	77.6%	Free cash flow	110.2%	32.6	2
14	KMB	Kimberly Clark	Consumer staples	83.0%	Free cash flow	101.3%	18.3	19